Professional Documents
Culture Documents
Investment in Amber
Opening RE
RE of Amber as at 1 Jan 20x6
RE of Amber on Acq date
Change in RE
Share of As change in RE
EA2: Adjustment for litigation loss (After Tax)
Investment in A (180k) * 0.8 * 0.3
Opening RE
54k
54k
850k
670k
180k
54k
43.2k
43.2k
1343k
40k
16k
10k
0.96k
1409.96k
422.99k
12k
3k
15k
Investment in Amber
BV of A at Acq
1690k
Less Provision (250k* 0.8) (200k)
FV of A at Acq
1490k
Goodwill implicit in Inv of Amber
3113k
(1.04k)
3111.96k
933.59k
860k
(447k)
413k
1346.59k
860k
54k
43.2k
(3.6k)
(42k)
422.99k
12k
1346.59k
3.6k
2050k
0.533k
985.68k
414.9k
(36k)
(30.72k)
(0.312k)
60k
3444k
2050k
1615.4k
(520k)
(33.75k)
(12.5k)
6.75k
2.5k
(63k)
12.6k
6.3k
(1.26k)
13.5k
(2.7k)
6k
(1.2k)
(5.333k)
1.067k
10k
NA
(20k)
(98.97k)
54k
43.2k
(3.6k)
(42k)
422.988k
3444k
995.4k
(12.5k)
2.5k
5.33k
(1.06k)
989.7k
2235.4k
160k
(34.13k)
2361.3k
236.13k
FV of NCI @ Acq.
FV of INA by NCI (0.1*1140k+0.1*250k*0.8)
(0.1*SH Equity @Acq + 0.1* After tax FV changes)
NCIs Goodwill (FV of NCI FV of INA of NCI)
180k
134k
282.13k
180k
(3.75k)
0.75k
(7k)
1.4k
0.7k
(0.14k)
1.5k
(0.3k)
NA
(10k)
NA
20k
98.97k
282.13k
Note 1
CA
(FV Cost) / Value
LCNRV
Impairment
Amortization
Legal
315k
300k
300k
15k
NA
Group
252k
300k
252k
0k
48k/10 yrs
46k